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136 
CUSTOMS SEIZE BUSES A T Kilmarnock Sheriff Court last week,
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Carnock Valley Motors Ltd. and the company's managing director, Mr. William Smith, were fined a total of £130 —and 13 buses being run on diesel oil, supplied for heating purposes, were impounded by Customs and Excise officers who placed a value of £1,000 on their release.
At a previous sitting the company and Mr. Smith admitted that on October 21 last, diesel oil on which a rebate of 2s. 7d. a gallon had been allowed was used. in the buses. A Customs official said that the E1,000 fixed for the release of the buses was an arbitrary amount— the Inland Revenue could have sold the buses had it wished.
Carnock Valley Motors and Mr. Smith could have appealed against the impounding of the buses, but that would have taken time, said an agent on their behalf. The accused felt that the business would have been completely disrupted with the vehicles off the road and Mr. Smith arranged payment of the £1,000.
Sheriff R. N. Levitt, who imposed the floes, said that both the company and Mr. Smith were liable to fines amounting to £1,300 each.